Taxes Consolidation Act, 1997 (Number 39 of 1997)
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PART 21
Mergers, Divisions, Transfers of Assets and Exchanges of Shares Concerning Companies of Different Member States
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PART 21
Provisions Relating to Mergers, Divisions and Transfers of Assets
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Chapter 1
Mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States
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630 Interpretation (Part 21).
[FA92 s64]
In [9]>this Part<[9][9]>this Chapter<[9]—
“bilateral agreement” means arrangements having the force of law by virtue of
[1]>section 826<[1]
[4]>[1]>section 826(1)(a)<[1]<[4]
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section 826(1)<[4];
“company” means a company from a Member State;
“company from a Member State” has the meaning assigned to it by Article 3 of the Directive;
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“the Directive” means Council Directive No. 90/434/EEC of 23 July 19901 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States[2]>(as amended)<[2];
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“the Directive” means Council Directive 2009/133/EC of 19 October 20091 on the common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares concerning companies of different Member States and to the transfer of the registered office of an SE or SCE between Member States;
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“the Directive” means Council Directive 2009/133/EC of 19 October 20091, as amended, on the common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares concerning companies of different Member States and to the transfer of the registered office of an SE or SCE between Member States;
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“Member State” means a Member State of the European Communities;
“receiving company” means the company to which the whole or part of a trade is transferred in the course of a transfer;
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“SE Regulation” means Council Regulation (EC) No. 2157/2001 of 8 October 2001, on the Statute for a European Company (SE)2;
“SCE Regulation” means Council Regulation (EC) No. 1435/2003 of 22 July 2003 on the Statute for a European Cooperative Society (SCE)3;
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“securities” means shares and debentures;
“shares” includes stock;
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“transfer” means the transfer by a company of the whole or part of its trade in the circumstances set out in section 631(1) or 634(2), as the case may be;
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“transfer” means the transfer by a company (other than a transfer referred to in section 633D) of the whole or part of its trade in the circumstances set out in section 631(1) or 634(2), as the case may be;
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“transferring company” means the company by which the whole or part of a trade is transferred in the course of a transfer.